<SEC-DOCUMENT>0001292814-25-001627.txt : 20250529
<SEC-HEADER>0001292814-25-001627.hdr.sgml : 20250529
<ACCEPTANCE-DATETIME>20250424172321
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001292814-25-001627
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vale S.A.
		CENTRAL INDEX KEY:			0000917851
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PRAIA DE BOTAFOGO, 186
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			22250-145
		BUSINESS PHONE:		55 21 3485-3900

	MAIL ADDRESS:	
		STREET 1:		PRAIA DE BOTAFOGO, 186
		CITY:			RIO DE JANEIRO
		STATE:			D5
		ZIP:			22250-145

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Companhia Vale do Rio Doce
		DATE OF NAME CHANGE:	20051108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALLEY OF THE RIO DOCE CO
		DATE OF NAME CHANGE:	20020129

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALLEY OF THE DOCE RIVER CO
		DATE OF NAME CHANGE:	19950602
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 12pt Arial Narrow,sans-serif; margin: 12pt 0 24pt 4.5in; text-align: right; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman,serif"><IMG SRC="image_001.jpg" ALT="LogoVale" STYLE="height: 67px; width: 154px"></FONT></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 12pt 0 24pt 4.5in; text-align: right; text-indent: 0.5in">April 24, 2025</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Office of Energy &amp; Transportation</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">Attention: Claudia Rios</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; padding-right: 5.75pt; padding-left: 5.4pt; font: 12pt Arial Narrow,sans-serif; text-align: right"><FONT STYLE="font-family: Times New Roman,serif"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 79%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B>Vale S.A.; Vale Overseas Limited (together, the &ldquo;Registrants&rdquo;)</B></P>
    <P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B>Registration Statement on Form F-3 </B></P>
    <P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B>File Nos. 333-286610 and 333-286610-01</B></P>
    <P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B><U>Request for Acceleration of Effective Date</U></B></P>
    <P STYLE="font: 12pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 12pt">Dear Ms Rios:</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in">With respect to the above-referenced
registration statement (the &ldquo;<U>Registration Statement</U>&rdquo;), and pursuant to Rule 461 under the Securities Act of 1933, as
amended, the Registrants hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the
Registration Statement, so that it is declared effective at 9:00 a.m. (Eastern Time) on April 29, 2025, or as soon thereafter as practicable.</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in">Please contact Jonathan Mendes de
Oliveira of Cleary Gottlieb Steen &amp; Hamilton LLP, counsel to the Registrants, at +1 212 225 2827, as soon as the Registration Statement
has been declared effective, or if you have any other questions or concerns regarding this matter.</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0 0 12pt; text-align: center">[<I>Signature Pages Follow</I>]</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0pt 0pt 24pt 50%">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0pt 0pt 24pt 50%"><B>VALE S.A.<BR>
VALE OVERSEAS LIMITED</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="RIGHT" STYLE="width: 50%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; padding-right: 2.35pt; padding-left: 17.45pt; font: 12pt/93% Arial Narrow,sans-serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt/93% Arial Narrow,sans-serif; padding-right: 2.35pt; padding-left: 2.35pt"><FONT STYLE="font-family: Times New Roman,serif; line-height: 93%">By: <U>/s/ Jo&atilde;o Sichieri Moura&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt/93% Arial Narrow,sans-serif; padding-right: 2.35pt; padding-left: 2.35pt"><FONT STYLE="font-family: Times New Roman,serif; line-height: 93%">Name: Jo&atilde;o Sichieri Moura</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 2.35pt; padding-left: 2.35pt">
    <P STYLE="font: 12pt/93% Times New Roman,serif; margin: 0">Title: Attorney-in-Fact</P>
    <P STYLE="font: 12pt/93% Times New Roman,serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE><BR STYLE="clear: both">
<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: center">[<I>Signature page of Acceleration Request</I>]</P>
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